183.01 Purpose of levy of income tax.
183.02 Definitions generally.
183.03 Administrator.
183.04 Association.
183.05 Board of Review.
183.06 Business.
183.07 Corporation.
183.08 Employee.
183.09 Employer.
183.10 Fiscal year.
183.11 Gross receipts.
183.12 Net profits.
183.13 Nonresident.
183.14 Nonresident unincorporated business entity.
183.145 Pass-through entity.
183.15 Person.
183.16 Place of business.
183.17 Resident.
183.18 Resident unincorporated business entity.
183.19 Taxable income.
183.20 Taxable year.
183.21 Taxpayer.
183.215 Generic form.
183.22 Rate and income taxable.
183.23 Effective period.
183.24 Method of determination.
183.25 Sales made in the City.
183.26 Total allocation.
183.27 Rentals.
183.28 Operating loss-carry forward.
183.29 Sources of income not taxed.
183.30 When return required to be made.
183.31 Form and content of return.
183.32 Extension of time for filing returns.
183.33 Consolidated returns.
183.34 Amended returns.
183.35 Payment of tax on filing of return.
183.36 Collection at source.
183.37 Declarations of income not collected at source.
183.38 Filing of declaration.
183.39 Form of declaration.
183.40 Payment to accompany declaration.
183.41 Annual return.
183.42 Interest on unpaid tax.
183.43 Penalties on unpaid tax.
183.44 Exceptions.
183.45 Abatement of interest and penalties.
183.46 Violations.
183.47 Failure to procure forms not excuse.
183.48 Unpaid taxes recoverable as other debts.
183.49 Refunds of taxes erroneously paid.
183.50 Amounts of less than one dollar.
183.51 Nonresident taxpayers. (Repealed)
183.515 Nonresident employers and other taxpayers.
183.52 Resident subject to income tax in other municipality.
183.53 Claim for credit. (Repealed)
183.54 Disbursement of funds collected.
183.55 Duty of Administrator to receive tax imposed.
183.56 Administrator to enforce collection.
183.57 Rules and regulations of Administrator.
183.58 Installment payments.
183.59 Authority of Administrator to determine amount of tax due.
183.60 Investigations.
183.61 Authority of Administrator and/or Tax Commissioner to compel productions of records.
183.62 Refusal to produce records.
183.63 Confidential nature of information obtained.
183.64 Taxpayer required to retain records.
183.65 Authority of Administrator to contract for certain collection facilities.
183.66 Board of Review established.
183.67 Board of Review to approve regulations and hear appeals.
183.68 Right of appeal.
183.69 Severability.
183.70 Collection of tax after termination of chapter.
183.71 Reporting tenant residency.
183.99 Penalty.
CROSS REFERENCES
Power to levy income tax - see Ohio Const., Art. XII, Sec. 8
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
Auditor - see ADM. Ch. 135
Division of Taxation - see ADM. 137.03
Duties of Tax Commissioner of Division of Taxation - see ADM. 137.04
Admissions tax - see ADM. Ch. 181
Motor vehicle license tax - see ADM. Ch. 187